Commonwealth Numbered Acts

SUGAR CANE LEVY COLLECTION ACT 1987 No. 26, 1987 - SECT 7

7. (1) Where the liability of a person to pay levy is not discharged at or
before the time when that levy is due and payable, there is payable to the
Commonwealth by way of penalty, in addition to that levy, an amount calculated
at the rate of 20% per annum on that levy or on so much of that levy as from
time to time remains unpaid, to be computed from the time when that levy
became due and payable.

(2) A penalty under subsection (1) relating to levy on accepted sugar cane is
payable by the miller of that sugar cane.

(3) Where:

   (a)  a miller of accepted sugar cane has, under subsection 6 (2), made a
        deduction, in respect of levy payable on that sugar cane, from an
        amount payable by the miller; and

   (b)  the miller has not at or before the time when, under section 5, the
        levy becomes due and payable by the grower, paid to the Commonwealth
        the whole or any part of the amount so deducted; there is payable by
        the miller to the Commonwealth by way of penalty, in addition to the
        amount payable by the miller to the Commonwealth under subsection 6
        (1), an amount calculated at the rate of 20% per annum on the amount
        of the deduction, or so much of that amount as from time to time
        remains unpaid, to be computed from the time when the levy became due
        and payable.

(4) The Minister or, subject to subsection (5), an authorised person, may, in
a particular case, for reasons that the Minister or the authorised person, as
the case may be, in his or her discretion thinks sufficient, remit the whole
or a part of an amount payable under this section.

(5) The power under subsection (4) to remit the whole or a part of an amount
payable under this section shall not be exercised by an authorised person if
the amount, before remission, exceeds $500.